Економічний аналіз фінансового потенціалу лісогосподарських підприємств

Дзюбенко, Олег Миколайович; Dziubenko, O.M.

Економічний аналіз фінансового потенціалу лісогосподарських підприємств

Дзюбенко, Олег Миколайович; Dziubenko, O.M.

URI: http://eztuir.ztu.edu.ua/123456789/7346

Дата: 2018

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. В роботі обґрунтовано теоретичні аспекти та розроблено організаційно-методичні положення економічного аналізу фінансового потенціалу лісогосподарських підприємств. В частині теоретичних аспектів розроблено модель фінансового потенціалу як об’єкту економічного аналізу. Здійснено оцінку зовнішнього середовища функціонування лісогосподарських підприємств. Визначено специфічні риси фінансового потенціалу підприємств галузі. Обґрунтовано складові та визначено сукупність аналітичних процедур щодо оцінки фінансового потенціалу підприємств. Запропоновано інтегровану бальну методику оцінки фінансового потенціалу за рівнями: високий, умовно-високий, середній, умовно-середній, низький, умовно-низький, умовно-критичний, критичний. Розроблено методичні положення економічного аналізу фінансового плану як складової оцінки фінансового потенціалу лісогосподарського підприємства. Обґрунтовано порядок застосування інтегрованого таксономічного показника до оцінки фінансового потенціалу.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. Financial potential is a universal object of management of the economic activity of forestry enterprises, because it combines the economic efficiency of business activity under the influence of factors of natural and climatic as well as political and legal character. This calls for the formation of qualitative analytical support for managing the financial potential of a forestry enterprise. After all, existing methods of economic analysis do not fall into the industry characteristics of the researched enterprises, do not define all properties and should be updated in accordance with modern requirements. The purpose of the thesis is to substantiate the theoretical foundations and improve the methodological provisions of the economic analysis of the financial potential of forestry enterprises. The object of the research is the system of economic analysis of the financial potential of forestry enterprises. The subject of the research is the theoretical and methodological provisions of the economic analysis of the financial potential of forestry enterprises. The study of theoretical positions of management of financial potential has allowed to substantiate its place in the structure of objects of economic analysis. As a result, a theoretical model of financial potential as an object of economic analysis has been worked out. The conducted research of the forestry industry has made it possible to determine the sectoral peculiarities of the formation of financial potential, which influences the specifics of the application of analytical procedures. In particular, the development of organizational provisions should take into account the specifics of forestry management. When forming methodological provisions it is necessary to take into account the specifics of the object. On the basis of our research, the critical points of the development of organization and methods of economic analysis of financial potential have been outlined, namely, the fragmentation of the use of economic analysis procedures, which doesn’t make it impossible to assess the financial potential and all factors of influence on its condition. The specifics of the forestry industry management based on the example of Zhytomyr region have been substantiated, which allowed to evaluate the directions of development of the organization of economic analysis of forestry enterprises. The four components of the economic analysis of the financial potential of the forestry enterprise have been substantiated, which include: financial stability, business activity, liquidity and profitability. In each direction a set of analytical procedures has been developed and the order of their application has been determined under the influence of the sector specificity of the forestry industry of Ukraine. All these indicators have been tested on the example of the activities of forestry enterprises of Zhytomyr region, which resulted in the need to develop effective accounting and analytical tools that would solve the identified problems with financial stability in terms of insufficiency of their working capital, slower growth of business activity, ensuring proper level of liquidity and solvency as well as solving problems of using the received financial results to ensure the sustainability of economic growth of forestry enterprises. These techniques are a part of the first direction of the development of the methodology of economic analysis and allow to form a complex set of information flows for making managerial decisions by the management of a specific forestry enterprise. According to the results of the research of formation of levels of financial potential of forestry enterprises, a set of approaches to the levels of financial potential of enterprises has been studied as a whole and its separate components in terms of analytical indicators. The limit value has been substantiated and the estimation in the dynamics for each of the determined indicators of the financial potential of the forestry enterprise has been determined in terms of business activity, financial stability, liquidity and profitability. The rating (point) assessment of the level of financial potential has been proposed, which involves the following levels: high, conditionally high, average, conditionally average, low, conditionally low, critical, conditionally critical. Each level is given a corresponding point value of 4 to 1 correspondingly. This approach to assessing the level of financial potential can be used both at the domestic and sectoral level to assess the financial potential of the entire industry. The directions of development of the system of economic analysis of the financial potential of the forestry enterprise have been substantiated through the development of innovative methods of application of analytical procedures to the study of the financial plan and the mechanism of application of the integrated taxonomic index of financial potential. The place of economic analysis in the system of financial planning of the economic activity of the forestry enterprise has been substantiated. It is determined that economic analysis can act as: firstly, the tool of estimation of financial potential and information provision of financial planning of economic activity of forestry enterprise; secondly, the method of financial planning of the economic activity of a forestry enterprise to provide a certain level of financial potential; thirdly, an instrument for assessing the implementation of the financial plan for the economic activity of the forestry enterprise. The principles (unity, participation, continuity, flexibility, accuracy, alternative, adequacy, efficiency) and functions (motivation, forecasting, safety, optimization, coordination and integration, organization, control, documentation) of the financial planning of the economic activity of the forestry enterprise have been systematized; its stages have been outlined (analysis of the financial situation, development of a general financial strategy of the enterprise, drawing up of current financial plans, adjustments, linking and specification of plans, analysis and control over execution of financial plans). The order of application of analytical procedures for assessing the formation and implementation of a financial plan of a forestry enterprise has been developed, which provides the following stages: formation of information basis of planned indicators based on the results of economic analysis of financial planning for the previous period; formation of forecast indicators of financial planning objects; analytical estimation of the planned financial potential of the forestry enterprise on the basis of the adjusted financial plan; development of a map of the planned state of financial potential at certain levels; assessment of the implementation of the financial plan of the enterprise in terms of financial stability, business activity, liquidity, profitability. The information-analytical provision of management of financial potential of forestry enterprises has been worked out through the introduction of an integrated taxonomic indicator, which allows in the complex to approach the decision of problems of formation of information space of financial management.

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